Continuous employment defined

When a new employee is added to the payroll it is the employers' responsibility to ensure they meet the employees’ rights. One of the issues that must be considered is the employees’ length of continuous employment. Continuous employment is

When a new employee is added to the payroll it is the employers' responsibility to ensure they meet the employees’ rights. One of the issues that must be considered is the employees’ length of continuous employment. Continuous employment is calculated from the first day of work without a break.

The length of continuous employment gives certain rights to employees, including maternity pay, flexible working requests and redundancy pay.

Infrequent breaks in normal employment still count towards a continuous employment period. These are:

  • sickness, maternity, paternity, parental or adoption leave
  • annual leave
  • employment overseas with the same company
  • time between unfair dismissal and an employee being reinstated
  • when an employee moves between associated employers
  • military service, for example with a reserve force
  • temporary layoffs
  • employer lockouts
  • when a business is transferred from one employer to another
  • when a corporate body gets taken over by another because of a legal change

Any days that an employee is on strike do not count towards continuous employment, but the days are not treated as a break.

Source: HM Revenue & Customs Tue, 27 Jul 2021 00:00:00 +0100

Latest INSIGHTS

Check out our latest Insights for useful accounting tips and information.

Private rental deposits

There are special rules under the Tenancy Deposit Scheme that limits the amount of deposit that landlords in England can request. There are also further limitations on what landlords and agents can charge tenants.

If you are renting a residential

Read More

How to check a UK VAT number

The online service for checking a UK VAT number is available at: www.gov.uk/check-uk-vat-number.

This service can be used to check:

if a UK VAT registration number is valid; and
the name and address of the business the number is registered

Read More

Check employment status for tax

The Check Employment Status for Tax (CEST) tool can be used to help ascertain if a worker should be classified as employed or self-employed for tax purposes in both the private and public sectors.

The service provides HMRC’s view as to whether IR35

Read More